You will be domiciled in Belgium

You do not need to take any steps with the FPS Finance (see exception below). We automatically receive your contact details when you register with the municipality.

In the year following your arrival in Belgium, you will receive the return form by post during the month of May. However, if you have not received the form by the end of May, contact your tax office.

Exception:

Are you in one or more of the following situations?

• you had income in Belgium in the year before your arrival
• you had income in Belgium between the start of the year and the date of your arrival
• you have already had to file a non-resident tax return

Then contact your tax office as soon as possible after your arrival in Belgium.

You remain domiciled abroad

You come to Belgium, for instance, to work for a limited period of time, but your main domicile and/or your family remains abroad.

• Do you have income in Belgium? If you have notified your Belgian address to the local authorities, you will automatically receive a non-resident tax return form (in the second half of the year). You do not need to take any steps with the FPS Finance
• You do not have any income in Belgium? You do not need to take any steps with the FPS Finance

Inhabitants of the Kingdom of Belgium (natural persons) are subject to Belgian personal income tax.

You are a resident of the Kingdom of Belgium if:

• you have established your “domicile” in Belgium; or
• You have established the “primary location of your assets” in Belgium (if you do not have a “domicile” in Belgium).

The “domicile” is characterised by a certain permanence and continuity. It is the place where you effectively and permanently reside.
The “primary location of your assets” can be described as the centre of your economic activities or patrimonial interests.
The establishment of the “domicile” or “primary location of your assets” is assessed on the basis of the facts.

If you are registered in the National Register in Belgium, there is a legal presumption that you are an inhabitant of the Kingdom of Belgium (this presumption is rebuttable).

For married persons or legal cohabitants, the tax domicile is the place where the household is established. Spouses and legal cohabitants are therefore either both inhabitants of the Kingdom or both non-inhabitants of the Kingdom, depending on whether or not their tax domicile is established in Belgium.

You are domiciled in Belgium

You must therefore file a personal income tax return

In the year following your arrival in Belgium, you will receive the return form by post in May. However, if you have not received the form by the start of June, contact your tax office.
 

You remain domiciled abroad and you do have income in Belgium

You must declare this income in Belgium and you will be taxed on it.

If you have notified your Belgian address to the local authorities, you will automatically receive a non-resident tax return form (in the second half of the year). You do not need to take any steps with the FPS Finance

You will have to keep filing a non-resident income tax return as long as you have income in Belgium.
 

You remain domiciled abroad and you do not have any income in Belgium

You do not need to take any steps with the FPS Finance You do not have to file a return in Belgium.